In recent years, the public has shown an increasing concern about the health and aesthetic problems created by pet litter in urban areas. As a result, various sanitary devices have been designed in an attempt to provide an economical and efficient means of disposing of animal excrement. Most of these devices, however, do not provide an economical solution to this problem since they require the use of special disposable bags, frames and receptacles which are expensive. Accordingly, the present invention is designed to employ standard inexpensive plastic bags, of the type available at most supermarkets, for the collection of pet litter.